管理者过度自信、股权集中度与审计收费

Managerial Overconfidence,Ownership Concentration and Audit Fee

以2014-2019年沪深A股上市公司为研究样本,采用OLS回归分析法检验了管理层过度自信对审计收费的影响以及股权集中度对两者关系的调节作用。研究结果表明:管理者过度自信的程度与审计定价呈显著正相关关系,在股权集中度的调节下,管理者过度自信与审计收费之间的正相关减弱。因此,股权集中度能有效地调节管理者过度自信与审计收费之间的关系,股权集中度越高,越能弱化这种正向关系。

This paper takes Shanghai and Shenzhen A-share listed companies from 2014 to 2019 as research samples,and uses OLS regression analysis method to test the influence of managerial overconfidence on audit fee and the moderating effect of ownership concentration on the relati-onship between them.The results show that there is a significant positive correlation between the degree of overconfidence of managers and audit pricing,the positive correlation between managerial overconfidence and audit fee weakens under the adjustment of ownership concentr-ation.Therefore,ownership concentration can effectively adjust the relationship between mana-gerial overconfidence and audit fee,the higher the ownership concentration is,the more it can weaken this positive relationship.